PARRIS N. GLENDENING, Governor

Ch. 31

13-915. CERTIFICATION TO COMPTROLLER; WITHHOLDING OF REFUND.

(A) CERTIFICATION TO COMPTROLLER.

(1) A CERTIFICATION BY THE CENTRAL COLLECTION UNIT TO THE
COMPTROLLER SHALL BE MADE ON OR BEFORE NOVEMBER 1 OF EACH CALENDAR
YEAR IN THE FORM THAT THE COMPTROLLER PRESCRIBES.

(2) THE CERTIFICATION SHALL INCLUDE;

(I) THE FULL NAME AND ADDRESS OF THE DEBTOR AND ANY
OTHER NAMES KNOWN TO BE USED BY THE DEBTOR;

(II) THE SOCIAL SECURITY NUMBER OR FEDERAL TAX
IDENTIFICATION NUMBER OF THE DEBTOR; AND

(III) THE AMOUNT OF THE DEBT.

(B) WITHHOLDING AND PAYMENT TO CENTRAL COLLECTION UNIT OF
REFUND.

(1) THE COMPTROLLER SHALL:

(I) WITHHOLD ANY INCOME TAX REFUND THAT MAY BE DUE TO A
DEBTOR WHOSE NAME HAS BEEN CERTIFIED BY THE CENTRAL COLLECTION UNIT;
AND

(II) PAY TO THE CENTRAL COLLECTION UNIT THE ENTIRE REFUND
OR THE AMOUNT CERTIFIED BY THE CENTRAL COLLECTION UNIT, WHICHEVER IS
LESS.

(2) ALL MONEYS PAID TO THE CENTRAL COLLECTION UNIT BY THE
COMPTROLLER UNDER THIS PART SHALL BE DISPOSED OF BY THE CENTRAL
COLLECTION UNIT AS PROVIDED IN § 3-305 OF THE STATE FINANCE AND
PROCUREMENT ARTICLE.

(3) ANY INCOME TAX REFUND IN EXCESS OF THE CERTIFIED AMOUNT
SHALL BE PAID TO THE DEBTOR.

(4) THE COMPTROLLER SHALL NOTIFY THE DEBTOR OF:

(I) ANY AMOUNT PAID TO THE CENTRAL COLLECTION UNIT; AND

(II) THE DEBTOR'S RIGHT:

1. TO REQUEST AN INVESTIGATION BY THE CENTRAL
COLLECTION UNIT OF THE VALIDITY OF THE DEBT OR CORRECTNESS OF THE

AMOUNT; AND

2. TO AN ADMINISTRATIVE HEARING AND JUDICIAL
APPEAL IF THE CENTRAL COLLECTION UNIT MAKES A DETERMINATION ADVERSE
TO THE DEBTOR.

(C) JOINT TAX RETURN; PARTIAL PAYMENT OF DEBT; INTEREST.

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